Fresh GST Registration after Cancellation of Old One

Under the GST regime, the taxpayer would not be able to carry out the business transaction without a GST registration. So, it is important for you to take a fresh GST registration in case of cancellation of the old one.

Under What Circumstances GST Registration Gets Cancelled?

As per section 29 (2) of the CGST Act, 2017, the GST officer has the power to cancel the GST registration of a taxpayer because of non-compliance with GST provisions and non-filing of GST returns. In case if the taxpayer wants to proceed with his/her business, he/she needs to apply for revocation of GST registration.

The taxpayer applying for revocation needs to pay all the tax liabilities in case his/her GST registration gets canceled due to non-compliance with the GST provisions. Moreover, the Ministry of Corporate Affairs found that taxpayers whose GST registration has been canceled are applying for the fresh GST registration instead of revoking the old one.

Fresh GST Registration after Cancellation of Old One

As per the notification issued by the CBIC, all those taxpayers whose GST registration is canceled can apply for new GST registration instead of applying for revocation. As per the new rule, the proper officer will grant new GST registrations who have applied for revocation. The tax officers will verify the reasons for GST cancellations.

In case if the taxpayer is applying for GST registration for the same state, the tax officer will verify the following details before granting the fresh GST registration:

1. If the taxpayer holds a valid GST registration or applied for revocation
2. In case if the taxpayer has filed a revocation application for the old GST registration.
3. If the GST authorities have canceled his/her GST registration due to non-compliance with Section 29(2)(b) or Section 29(2)(c).

• Section 29(2)(b) of the CGST Act implies whether the GST registration of the composition scheme holder is canceled due to the non-filing of GST returns for 3 consecutive tax periods.
• Section 29(2)(c) of the CGST Act implies whether the GST registration of the taxpayer is canceled due to the non-filing of GST returns for 6 consecutive tax periods.

No Fresh GST Registration for All

In case if the GST registration of a taxpayer is canceled and if he/she does not apply for revocation then he/she will not be able to apply for the fresh GST registration.

In case if the GST registration of a taxpayer is canceled due to non-compliance with Sections 29(2)(b) and Sections 29(2)(c) provision, he/she will not be able to apply for the fresh GST registration unless he/she pays the penalties and late fees.

Conclusion

So through the above statement, we can conclude that it will be very difficult for the taxpayer to apply for fresh GST registration if he/she does not file GST return on time and does not comply with all the GST provisions.